查询词典 land tax

Approved by the competent tax authorities to engage in new consulting industry (including scientific research, accounting, auditing, tax advice, and so on), information, technical service businesses or operating units, since the opening date, the first year The second year to be exempt from corporate income tax; on the new independent accounting engaged in the transportation, communications sector enterprises or business units, since the opening date, the first year of exemption from corporate income tax, levied by half the second year of business Income tax; on the new independent accounting engaged in the utilities, commercial and self-opening date, to reduce or exempt from corporate income tax for 1 year; founder of the community's public service entities, to enjoy their own businesses of all charges Relief, tax breaks, loan guarantees and a series of preferential policies such as discount.

经主管税务机关批准，对新办的从事咨询业(包括科研、会计、审计、税务等咨询)、信息业、技术服务的企业或经营单位的，自开业之日起，第一年至第二年免征企业所得税；对新办的独立核算的从事交通运输业、通讯业的企业或经营单位，自开业之日起，第一年免征企业所得税，第二年减半征收企业所得税；对新办的独立核算的从事公用事业、商业等自开业之日起，可减征或免征企业所得税1年；对在社区创办公益性的服务实体，享受自主创业的所有收费减免、税收减免、贷款担保及贴息等一系列优惠政策。

The environmental economic policy that the general management branch carries out has mainly: city and town land use tax, cultivated land impropriate tax, the city and countryside upkeep builds tax, resources tax, resource comprehensive utilization, comprehensive utilization profit retention environmental protection investment, enterprise renovation of environmental protection investment, cleaning production, finance tax policy and bank environmental protection loan beneficial to the environment, etc.

综合管理部门执行的环境经济政策主要有：城镇土地使用税、耕地占用税、城乡维护建设税、资源税、资源综合利用、综合利用利润留成环保投资、企业更新改造环保投资、清洁生产、有益于环境的财政税收政策、银行环境保护贷款等。

Article 16 Where a land user that has obtained the right to use state-owned land through agreement-based assignment needs to change the purpose of land use stipulated in the assignment contract to business purposes, such as commerce, tourism, entertainment and commodity residence, etc., that user shall obtain the consent of the assigner and the department of urban planning of the people's government of the city or county, conclude the agreement on alteration of the contract on assignment of land use right or conclude a new contract on assignment of land use right, make up the corresponding assignment fee for land use right at the price on the land market at the time of alteration according to the changed purpose of land use, and make the alteration registration of land use right according to law.

第十六条以协议出让方式取得国有土地使用权的土地使用者，需要将土地使用权出让合同约定的土地用途改变为商业、旅游、娱乐和商品住宅等经营性用途的，应当取得出让方和市、县人民政府城市规划部门的同意，签订土地使用权出让合同变更协议或者重新签订土地使用权出让合同，按变更后的土地用途，以变更时的土地市场价格补交相应的土地使用权出让金，并依法办理土地使用权变更登记手续。

Taking the administrative villages as units, a comprehensive and detailed survey was made to attain the rich and reliable data, including the information about the status of the land use, the relationship of the land supply and demand, the living standards of farmers and the minimum of urban resident living guarantee and so on. Then the estimating system was established. Afterwards, basing the survey and the system, the character of each unit was transfer into data. And, utilizing the frequency law, the whole county was divided into four expropriation land blocks. The area was measured and the map, showing the differences between blocks, of the Arable Land Blocks for expropriation of Siyang was protracted by the method of GIS. Finally, the land expropriation price is calculated by agricultural land economical function compensate method and urban construction land criterion price avulse method, then the price was tested by expropriation case comparison method. It is beneficial not only for protecting farmers rights and interests, but also for link up with the current land compensate standard, so this way to calculate the land expropriate price is more reasonably.

以行政村为基本单元，对该地区的农用地利用现状、土地供求关系、农民生活水平扣城镇居民最低生活保障水平等情况进行了调查，建立征地区片价格评价体系，根据每个评价单元的综合评价分值，运用总分频率法将全县分为四个区片，并对各级区片进行面积量算，借助地理信息技术绘制了《泗阳县农用地征地区片价格分布图》，显化了农用地征地区片价格的空间分布及其差异，最后运用农用地经济功能价格补偿法和城镇建设用地基准地价剥离法综合测算农用地征地区片价格，并用征地案例比较法的测算结果加以比较验证，证明此测算结果相对更加科学合理，既有利于保障被征地农民的合法权益，又有利于与现行的征地补偿标准相衔接。

The government-oriented land reserve model has achieved some good results, but it is still going under way and some problems do exist, which can be listed as follows: 1 The legal rights of the people whose land has been purchased may be infringed upon because of the government's monopoly over the land purchase price; 2 Aimed at increasing land remise income, the local government reduces land supply for the purpose of raising land price, which arouses people's suspicion upon land reserve system. 3 The government-oriented land reserve model needs large funds and it is difficult to meet the demand for funds mainly by bank loans, which results in more risks in the operation of land reserse funds.

在肯定成效的同时，还应看到政府主导型土地储备模式还处在发展初期，实际工作中也遇到了一些问题：一是要求所有进入城市流转的土地必须由政府统一收购，容易引起地方政府利用垄断权利，压低土地收购价格，侵犯土地被收购者的合法权益；二是政府牢牢掌握城市土地供应的主动权，一切土地经由政府垄断供应，但由于土地供应与地方财政收入密切相关，为增加土地出让收益，地方政府采用"饥饿供地法"来达到提高土地价格的目的，引起了人们对土地储备制度的怀疑；三是政府主导型土地储备模式需要巨额资金加以支持，但以银行贷款为主的融资方式难以满足其资金需求，增加了土地储备资金运行的风险。

In this paper, as a case of Karamay, we have studied on space-time changement of soil quality in oasis of arid area. We measured quality for different land use types and years in same type by combinativing field sampling for Karamay in Xinjiang and analysis in laboratory, which is directed by former theory of soil quality. Then we did integrated evaluation of soil quality for different land use types, and had drew some conclusions as followed: In four land use types, the soil bulk density of layers(0～15cm) for farmland and tree land is bigger than the other land use types.The organic matter of every layer in manpower Tamarix Bulrush land is bigger; organic matter of Tamarix Bulrush land release efficiency nitrogen which result ration of C/N is higher; total nitrogen of all layers in farmland variety great as being effected by mass use of nitrogen in agriculture; deadwood and defoliation of tree、shrub and bulrush pooled in 5cm layer to result that quick nitrogen is the biggest among all layers. The total salt of nature shrub tree land for every layer being bigger than farmland explain that nature shrub thee land strongly stand salt and farmland for basification in this area; that the nutrient of face layer is bigger than the ground layer may be explained by that vegetation gather nutrient to be stored in deadwood and defoliation.

本文对以克拉玛依为例，对干旱区绿洲土壤质量的时间空间变化进行研究，在有关土壤质量的研究理论指导下，通过田间调查取样和室内分析相结合的方法，对新疆克拉玛依市农业开发区的不同土地利用方式及同一土地利用方式下不同利用年限土样土壤理化性质进行测定，从而对新垦绿洲不同土地利用类型土壤质量进行综合评价，结果如下：四种土地利用方式中，农地、乔木林地表层(0-15cm)土壤容重较大；各土层人工柽柳芦苇地的土壤有机质含量均较大；柽柳芦苇地的有机质在矿化过程中所释放出有效氮，导致柽柳芦苇地的C/N比例较高；受到农业耕作使用大量氮肥的影响，农地各土层全氮含量变异较明显；乔木、灌木及芦苇的枯枝落叶主要集中在5cm范围之内，导致几种土地利用方式类型下该层土壤速效氮最大；天然灌木林地的土壤总盐在各层均较大，其次是农地，说明天然灌木林地的高耐盐能力，以及该区农业生产用地的土壤盐碱化程度较重。

According to the models of land use dynamic change, the research on the dynamic change on land use quantity, space structure and land use degree were carried during 1989 and 2001. The results of the research indicated that the area of cultivated land and saline land increased, and the area of meadow, water areas and wetland reduced within 12 years; The variety ratio of cultivated land, meadow, water areas and saline land changed relatively great; and variety ratio of forestland, land used for resident, industrial and mining changed more steady; The land use degree presented a reducible tendency.

研究结果表明，吉林西部在12年内耕地和盐碱地面积增加，草地、水域和湿地面积减少；总体上，耕地、草地、水域和盐碱地的土地利用变化率较大，林地、居民、工矿用地和湿地变化较平稳； 12年间土地利用程度呈减小趋势，全区十个县市中只有白城和扶余的土地利用处于发展期，土地生态环境相对较好，而其他地区由于土地生态环境呈现不同程度的恶化，导致可开发利用的土地资源逐年较少，土地利用潜力小。

Through capital gains tax and income tax differences between analysis and on readjustlnents in respect of the levy of a capital gains tax status and on the stock market, with emphasis on the sensitivity of meaning from the actual demonstration of levying capital profits tax on the feasibility of upcoming trends, while the levy of a capital gains tax on the limitations of China's securities, taxation should be elaborated in accordance with the tax burden of the principle of fairness for reform is to establish harmonious socialist society.

通过对资本利得税与所得税之间的差异分析和对目前我国就开征资本利得税现状及其对证券交易市场敏感性的探讨，着重从实际意义方面论证我国开征资本利得税的可行性趋势，同时提出近期开征资本利得税的局限，阐述我国证券税制应按照税负公平原则进行改革，是建立社会主义和谐社会的必然要求。

Contents: The course introduces the engenderment and development of tax agency system, the relationship between tax imposition and payment, tax administration, agency for tax registration, agency for invoice subscription, opening and examination, agency for the establishment of accounts and regulations, declaration agency and practice for turnover tax, income tax and others.

主要内容：本课程主要讲述税务代理制度产生与发展的基本历程，税收征纳关系中的地位与作用，税务管理，税务登记代理，发票领购，填开与审查代理，建账建制代理，企业涉税会计核算，流转税纳税申报代理以及实务，所得税纳税申报代理以及实务，其他税种纳税申报代理以及实务，代理纳税审查方法，税务行政复议代理以及涉税文书制作代理等。

In the same time, In respect that the liberalization of international transactions and the development of internet commerce will have a deep influence on the tax policies after the entering to the WTO, internet commerce give a shock on our tax policies and the development of transnational operation pose a challenge to tax-eradiation, bettering the measures of anti-tax eradiation and perfecting the tax policies aren't slighting domain for optimize our tax policies.

同时考虑到加入WTO后，国际贸易自由化和网络经济的发展，电子商务对我国的税收政策带来的冲击和跨国经营快速发展对我国反避税问题提出的挑战，我国电子商务的税收问题和跨国公司避税问题是税收政策设计不可忽视的领域。

A carrier gas such as nitrogen is directed through line 20 and valve 22 to connect with line 26 and mix with the gas sample.

如氮气之类的载体通过管线20和阀22引入，与管线26相通，与气体样品混合。

But for the most part, knaves and parasites had the command of his fortune

然而支配他的家产的大多是恶棍和寄生虫。